Commonwealth Consolidated Acts

TELECOMMUNICATIONS (CONSUMER PROTECTION AND SERVICE STANDARDS) ACT 1999 - SECT 100A

             (1)  The ACMA may vary a taxpayer's NRS contribution amount for a quarter by making such alterations and additions as it thinks necessary, even if NRS levy on the contribution amount has been paid.

             (2)  If there has been an overpayment of NRS levy, the overpayment is to be refunded.